Which of the following are internal support costs?

• A. Costs incurred for services for which billing rates will be established such as husbandry activities
• B. Costs incurred for procedures performed by request of researchers in lieu of their laboratory personnel
• C. Costs incurred for husbandry of the animals
• D. Costs incurred for maintaining buildings, operation of the physical plant, and depreciation of equipment

Answer: (D)

Internal support costs are the overhead expenses that keep the facility functioning and are not tied to any single study. They cover the infrastructure that supports all activities, such as maintaining buildings, operating the physical plant, and depreciation of equipment. These costs provide the necessary environment and resources for every project, rather than being linked to a specific experiment or direct animal care task.

That’s why the description of costs for maintaining buildings, running the physical plant, and equipment depreciation fits internal support. It reflects the ongoing, facility-wide overhead rather than direct, study-specific work. By contrast, costs for routine animal husbandry or procedures performed at researchers’ request are charged as direct costs or service charges to particular projects, not as internal support.